To me it looks like night time, with car headlights behind the camera. The nose and eyes of a horse or some other equine related animal are visible above the hard line of the flood lights.

The head of the horse could be misconstrued as the shape of a man in a heavy suit like a space walker on the moon or something, especially with the black and white nature of the photo. The eyes of the horse seem like a helmet with visor and the nose like a hand at first glance.

At first glance I thought this was a photo taken on the moon based on the high contrast and sharp shadows, but then I noticed the horse (or donkey?), the plant matter on the ground, and the glint in the background.

My guess: this photo was taken from just inside a partially open barn door with the bright morning or evening sun shining through it, and I think the contrast has been dialed up quite a bit in post. 🙂

Edit: But I just noticed this conversation has the topic "cows", so now I'm thinking that's not a horse. 🐮